Section 72 in West Bengal Co-operative Societies Rules, 2011
72. Additional Returns.
(1) In addition to the annual returns prescribed in rule 71, the apex societies, the central co-operative banks and such other societies shall, if the Registrar so directs, furnish a quarterly return in Form XVI showing their working and transactions and such other returns as the Registrar may from time to time require.(2)The returns and statements required by sub-rule (1) shall be furnished within three months from the expiry of the period to which they relate or within such further time as may be allowed by the Registrar.
